As a recent writer has said "Matter has melted into Mystery." Even
Material Science has abandoned the theory of Matter, and now rests on
the basis of "Energy."

Then is THE ALL mere Energy or Force? Not Energy or Force as the
materialists use the terms, for their energy and force are blind,
mechanical things, devoid of Life or Mind. Life and Mind can never
evolve from blind Energy or Force, for the reason given a moment ago:
"Nothing can rise higher than its source--nothing is evolved unless it
is involved--nothing manifests in the effect, unless it is in the cause.
" And so THE ALL cannot be mere Energy or Force, for, if it were, then
there would be no such things as Life and Mind in existence, and we know
better than that, for we are Alive and using Mind to consider this very
question, and so are those who claim that Energy or Force is Everything.

What is there then higher than Matter or Energy that we know to be
existent in the Universe? LIFE AND MIND! Life and Mind in all their
varying degrees of unfoldment! "Then," you ask, "do you mean to tell us
that THE ALL is LIFE and MIND?" Yes! and No! is our answer. If you mean
Life and Mind as we poor petty mortals know them, we say No! THE ALL is
not that! "But what kind of Life and Mind do you mean?" you ask.

The answer is "LIVING MIND," as far above that which mortals know by
those words, as Life and Mind are higher than mechanical forces, or
matter--INFINITE LIVING MIND as compared to finite "Life and Mind." We
mean that which the illumined souls mean when they reverently pronounce
the word: "SPIRIT!"

"THE ALL" is Infinite Living Mind--the Illumined call it SPIRIT!